d53e1e64a155fcd5feac93dc5a285e34f1046787
6 Commits
| Author | SHA1 | Message | Date | |
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 fegger
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d53e1e64a1 |
[IMP] l10n_at_hr_payroll_private: add unpaid care/parental leave family (AP16)
Close the parental/care-leave block after the pilot-client scope release (8.13): six unpaid full-release kinds join the generic parental-leave work entry — Bildungskarenz (AVRAG § 11, two to twelve months by agreement with the AMS-financed Weiterbildungsbeihilfe), Familienhospizkarenz for terminal accompaniment (AVRAG § 14a, three to six months), accompaniment of seriously ill children (§ 14b, five to nine months), children's rehabilitation leave (§ 14e, four weeks per year), Pflegekarenz (§ 14c, one to three months, undivided) and the Papa-Monat (VKG § 1a, one month, creditable toward seniority under § 1a Abs 7 VKG iVm § 15f MSchG while Bildungs-/Pflegekarenz is not). All are unpaid at the employer — the external bodies pay the replacement income (AK, AMS, Bundesamt, KV-Träger) — so the new negative KARENZ_ENTGELT rule stops the employer wage per working day through the shared Tagesatz helper whose exclusion list now covers EFZG, Mutterschutz and Karenz corrections. The Versichertenmeldung run emits M4 deregistrations at the end of the pay entitlement (the day before the release begins) and M3 re-registrations at the return date — omitted when the employment itself ends — with the eSV Karenzart strings logged as protocol information pending the special DM-ORG formats (GP7 track). The fictive BMSVG basis gains the § 7 Abs 4 Z 1–3 bridge: when a new maternity prohibition follows a parental-leave stretch directly or after employment of less than three months, the reference months fall before the preceding prohibition, and a re-founded employment within three months of the ended karenziert employment uses the single last full calendar month; contributions during the KBG period are FLAF-financed (§ 7 Abs 5) and during hospice/care leave Bund-financed (§ 7 Abs 6) — no employer rule, verified by test. Pflegeteilzeit and comparable reduced-hour arrangements pay the BV contribution on the pre-reduction wage via a new version field consumed by the BMSVG basis (§ 6 Abs 4). The endabrechnung wizard gains the § 23 Abs 8 AngG full-time re-rating preview (monthly salary ÷ work_time_rate, confirmable) with § 23a Abs 4a and UEL § 10 Abs 4 UrlG guidance. The Mutterschutz status now detects the § 163 ASVG Sonderwochengeld case (prohibition inside a Karenz — the KV-Träger pays the increased sickness benefit) and warns on § 166 ASVG suspension (full for >50 % continued pay, half at 50 %, activity and Pflegekarenzgeld hints). Verified against the original statute text in .ris/ (AVRAG §§ 11/11a/14a–14e, VKG § 1a, MSchG § 15f, BMSVG § 7 Abs 4–6, ASVG §§ 163/166) and the knowledge-base sources lb-kar/elt/kzs/pap/kbg; the vacation proration of leave stretches (§ 15f Abs 2 MSchG on the hr_holidays allocation side), the eSV special formats for the Karenz art block, the full Sonderwochengeld computation and the leave-overlap policy decision remain documented open points. Version 19.0.17.0.0 (private) |
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fegger
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850e99df20 |
[IMP] l10n_at_hr_payroll_private: add premiums at termination under § 16 AngG (AP14-B)
Close the premium-at-termination gap of the end-of-employment cycle: an aliquote periodic premium (annual, sales, bonus, 15th payment) whose entitlement period outlasts the termination is covered by § 16 AngG — the pro-rata amount follows the ratio of the elapsed service to the entitlement period, is due for employees regardless of the termination ground (loss clauses void, 9 ObA 82/13v), while performance-linked premiums for workers may validly hinge on non-fault grounds and premiums tied to a specific service (e.g. Bilanzgeld) are not aliquote without the service (lb-end-18). Two routes: PRAM_END (bemessung sonstig) covers premiums paid with the end-of-employment run — a special payment inside the annual sixth at the flat 6 % rate with the 620 EUR free amount and 2 615 EUR free threshold checked by the core, SV as special-payment contributions (KV/PV/AV without AK/WF) against the monthly HBG and the annual SZ cap, fully payroll-levy liable and BV-contributory at the uncapped 1.53 % rate (§ 6 Abs 1 iVm Abs 5 BMSVG). PRAM_END_TARIF (bemessung laufend plus the core l10n_at_s67_abs6_ueberhang flag) covers premiums due at a pre-agreed maturity because their amount only becomes determinable after the entitlement period ends (e.g. balance-sheet premiums): taxed like running pay with the payment-month tariff without touching the annual sixth (§ 67 Abs 10, not a § 67 Abs 8 lit c case per 98/14/0009 = ARD 5483/14/2004) — the SV contribution month rolls back into the termination year via a new payslip field consumed by an extended branch of the existing SV-basis-by-Beitragsmonat override (historical caps and rates, E-MVB 044-01-00-006), while the LSt stays in the payment month. The wizard section previews the § 16 pro-rata amount from the full premium, entitlement period and elapsed service, keeps the payable amount confirmable (KB agreement), requires the service/claim-basis confirmation, enforces the contribution month for the deferred case, and lands the memo on the payslip for the separate Lohnzettel workflow (LStR Rz 911a); the existing manual PRAM rule is untouched. The account matrix posts both rules to 6230. Verified against the original statute text in .ris/ (AngG § 16, BMSVG § 6 Abs 5) and the knowledge-base source lb-end-18; the full SZ roll-forward (storno plus recomputation against the termination year's SZ annual cap) and the mBGM storno/re-transmission remain open in the GP7 payroll-reporting track, and the BV attribution of the deferred premium remains in the payment month as a documented approximation. Version 19.0.16.0.0 (private) |
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fegger
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472b19a4b2 |
[IMP] l10n_at_hr_payroll_private: add settlement payments under § 67 Abs 8 lit a (AP15-C)
Complete the termination sequence with the settlement-sum path: comparison sums from court or out-of-court settlements, judgment/decision arrears and dismissal-objection payments are split between the statutory-severance and voluntary-severance rules and the settlement remainder. The remainder (VERGLEICH, bemessung neutral, sv_art laufend) reuses the lit-a/b fifth rule: after deducting the § 62 employee-rate contributions, one fifth stays tax-free capped at one fifth of nine times the monthly HBG (12 474 EUR 2026), and the remaining four fifths run with the payment-month tariff without touching the annual sixth. A new rule flag l10n_at_vergleich_bv marks the part paid for periods with a BV-Kasse entitlement: up to the parameterised cap at_lst_67_abs8_vergleich_bv (7 500 EUR 2026; § 67 Abs 8 is § 33a/§ 124b indexed) it is taxed at the flat 6 % rate with the contributions allocated pro rata (LStR Rz 1102b), while the excess falls back into the fifth rule. Both settlement rules stay payroll-levy liable (§ 41 Abs 4 lit b FLAG exempts only § 67 Abs 3 and 6) and SV-liable in the payment month, with per-Beitragsmonat roll-forward and insurance-period extension remaining documented manual options (lb-end-22, E-MVB 011-02-00-001). Identifiable severance components keep running through the existing statutory and voluntary severance machinery; a settlement expressly agreed as statutory severance is taxed in full under § 67 Abs 3 (VwGH 2013/13/0001 = ARD 6490/20/2016), and pension buy-outs (lit e) and social-plan payments (lit f) are out of scope. The wizard section requires confirmation of the settlement's itemisation and contested-claim status plus the BV entitlement, enforces the BV cap with the excess captured as remainder, and previews the free fifth, tariff basis and 6 % tax; the settlement memo lands on the payslip for the separate Lohnzettel workflow (LStR Rz 911a). The account matrix posts both settlement rules to the provisional 6200/6000 (workers 6000) and the new tax rule to 3540. Verified against the original statute text in .ris/ (EStG § 67 Abs 8 lit a) and the knowledge-base sources lb-end-21/22; KZ positioning of the lit-a tariff parts and their § 291d pot allocation remain documented verification points against LStR Rz 1087 ff. Version 19.0.15.0.0 (private) |
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fegger
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4b86bcb790 |
[IMP] l10n_at_hr_payroll_private: add voluntary severance under § 67 Abs 6 (AP15-B)
Split the voluntary severance into its privileged part and a tariff remainder on the exit run: the privileged part combines the quarter rule (1/4 of the last twelve months' running pay, capped at nine times the monthly HBG) with the twelfth rule (2/12 to 12/12 by proven service, capped at n × 3 × HBG), reduced per Z 3 by severance already received and the statutory claim due at this termination, all taxed at the flat 6 % rate. The excess runs as its own rule flagged l10n_at_s67_abs6_ueberhang: taxed with the running tariff of the payment month but excluded from the annual sixth, since Z 5 exempts only the Z 1/Z 2 amounts and the excess is a special payment, not running pay. The twelve-month basis aggregates validated prior runs plus own lines, excluding the flagged excess and § 26 Z 4 travel overhang via a dedicated rule flag. Free of SV (§ 49 Abs 3 Z 7 ASVG), payroll levies regardless of the 6 %/tarif split (§ 41 Abs 4 lit b FLAG, § 122 Abs 8 WKG, § 5 Abs 2 lit b KommStG) and BV contributions; the former BV-Anwartschaft exclusion Z 7 is repealed (BGBl I 118/2015). The wizard proposes the rolling basis and the statutory claim, previews Z 1/Z 2/reduction/privileged/excess/tax and requires explicit confirmation against claim-conversion risk. The § 291d EO termination pot nets both severance wage-tax rules; key 260 now includes LST_ABF_FREI. Verified against the original statute text in .ris/ (EStG § 67 Abs 6) and the knowledge-base sources lb-end-12/13/15; KZ positioning of Abs-6 amounts and the excess's § 291d pot allocation remain documented verification points against LStR Rz 1087 ff. Version 19.0.14.0.0 (private), 19.0.10.0.0 (core) |
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fegger
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9add58fe83 |
[IMP] l10n_at_hr_payroll_private: add statutory old-system severance (AP15-A)
Pay the pre-2003 AngG severance from the end-of-employment run as its own neutral benefit line: free of SV (§ 49 Abs 3 Z 7 ASVG) and payroll levies, outside the annual sixth, and collected into the § 291d EO termination pot net of its own wage tax. Taxation follows the binding better-of rule of § 67 Abs 3 EStG: multiple-of-method (tariff wage tax on the running monthly wage × the statutory multiple of the payout) versus the flat 6 % rate, applied mandatorily in favour of the employee. The tariff wage tax is captured as a separately confirmed value instead of deriving it from gross pay through the § 62 engine. The wizard enforces § 23a Abs 3 AngG (parental exit needs five uninterrupted years), blocks BMSVG-new contracts except frozen claims and validates AGRD 02/06 against the claim type. The LNK basis subtracts § 67 Abs 3/6 rules only when they actually run in the tax base, the L16 generator reports LST_ABF in key 260 outside 210/220, and result_rules access in the garnishment paths avoids DefaultDictPayroll materialisation. Verified against the original statute texts in .ris/ (AngG §§ 23/23a, EStG § 67 Abs 3). Version 19.0.13.0.0 (private), 19.0.9.0.0 (core) |
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fegger
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ee94f4664f |
[IMP] l10n_at_hr_payroll_private: add end-of-employment payroll cycle (AP14-A)
Pay the untaken vacation, dismissal compensation, time balances and open advances from one exit run. The vacation replacement splits natively into a running and a special-payment component per § 67 Abs 8 lit d, only the running part extends the mandatory insurance under § 11 Abs 2 ASVG with sequential windows (dismissal compensation first) and daily-value ceilings. Dismissal compensation follows the one-fifth rule of § 67 Abs 8 lit b without raising the annual sixth, stays fully social-insurable by allocation over the notice period and fully subject to payroll taxes. Advances are offset against net pay only (§ 293 Abs 3 EO) and time credits carry the 50 % statutory surcharge without § 68 relief. Verified against the original statute texts in .ris/; § 67 Abs 6 lump-sum payments are deliberately deferred to AP15. |